防衛管理ジャーナル
オープンアクセス

概要

Editorial Highlights for Mark to Market

Bembady Bharathi

Mark-to-market accounting can change values on the record as market condition change. In contrast, historical accountancy, supported the past transactions, is easier, more stable, and easier to perform, but doesn't represent current market price. It summarizes past transactions instead. Mark-to-market accounting can become volatile if market prices fluctuate greatly or change unpredictably. Buyers and sellers may claim variety of specific instances when this is often the case, including inability to value the longer term income and expenses both accurately and collectively, often thanks to unreliable information,